{
  "url": "https://openlegislation.uk/customs-and-excise-transit-regulations-1993/note",
  "json_url": "https://openlegislation.uk/customs-and-excise-transit-regulations-1993/note.json",
  "legislation": "uksi/1993/1353",
  "legislation_title": "The Customs and Excise (Transit) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-transit-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe making of these Regulations is consequent on amendment to EC Regulations dealing with Community transit and the EEC-EFTA Convention on common transit. Penalties and forfeiture are created for contravention of these procedures. These two transit procedures have hitherto been dealt with in separate statutory instruments: the Customs and Excise (Community Transit) (No. 2) Regulations 1987 and the Customs and Excise (Common Transit) Regulations 1988, both revoked by these Regulations. The penalty, proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979.\nThe Schedules to the 1987 and 1988 Regulations are replaced by the Schedule to these Regulations to take account of:—\nthe repeal of Council Regulation (EEC) No. 222/77 and its replacement by Council Regulation (EEC) No. 2726/90 ;\nthe repeal of Commission Regulation (EEC) No. 1062/87 and its replacement by Commission Regulation (EEC) No. 1214/92 ;\nthe repeal of Commission Regulation (EEC) No. 2823/87 and its replacement by Commission Regulation (EEC) No. 3566/92 ;\nthe substitution of new Appendices to the EEC-EFTA Convention governing common transit procedure .\nRegulation 5 reflects the arrangements which have been made to deal with the transition from the procedures governed by the replaced EC Regulations and Convention Appendices.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/2105."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1988/1476."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No. L38, 9.2.77, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No. L262, 26.9.90, p. 1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ No. L107, 22.4.87, p. 1."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ No. L132, 16.5.92, p. 1."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "OJ No. L270, 23.9.87, p. 1."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "OJ No. L362, 11.12.92, p. 11."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "OJ No. L402, 31.12.92, pps. 1 and 9."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "OJ No. L226, 13.8.87, p. 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1353/note",
    "retrieved_at": "2026-10-29T13:56:09.996380+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}